进一步深化高等职业教育财会实践教学的探讨

Research on Deepening Practice Teaching of Accounting in high Professional Education

高等职业教育是以培养生产、工作第一线的实用型、技能型的人才为目标，设置和 强化实践教学环节是实现这个目标最有效的途径。本文就财会高等职业教育普 遍存在的重理论、轻实践，实践教学难以深化的现象进行分析，探讨寻求进一步加 强财会实践教学行之有效的手段和方法。

High professional education is aiming at fraining practical and skillful personel for job sites of production and works, and to set up and strengthen practice teaching is the most efficient way in aproaching this aim. The essay analyses and making light of practice. It tries to find out useful ways and means to strengthen practical teaching.